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Submitting financial statements in iXBRL

  1. Overview
  2. Who must submit financial statements in iXBRL?
  3. How to file and what to include
  4. Detailed Profit and Loss account (DPL)
  5. Accepted taxonomies
  6. Technical information

Accepted taxonomies

Revenue accepts iXBRL financial statements that have been tagged with the taxonomies referred to below. Please note that the IE GAAP and IE IFRS taxonomies from 2012 are no longer accepted from 2 September 2023.

List of taxonomies
TaxonomyTaxonomy VersionSchema ReferenceApplies to Financial StatementsZip file
FRS 101 Irish Extension 2023 Final https://xbrl.frc.org.uk/ireland/FRS-101/2023-01-01/ie-FRS-101-2023-01-01.xsd For periods commencing on or after 1 January 2023 Image of Zip file icon 
FRS 102 Irish Extension 2023 Final https://xbrl.frc.org.uk/ireland/FRS-102/2023-01-01/ie-FRS-102-2023-01-01.xsd For periods commencing on or after 1 January 2023 Image of Zip file icon 
EU IFRS Irish Extension 2023 Final https://xbrl.frc.org.uk/ireland/IFRS/2023-01-01/ie-IFRS-2023-01-01.xsd For periods commencing on or after 1 January 2023  Image of Zip file icon
FRS 101 Irish Extension 2022 Final https://xbrl.frc.org.uk/ireland/FRS-101/2022-01-01/ie-FRS-101-2022-01-01.xsd For periods commencing on or after 1 January 2018 Image of Zip file icon
FRS 102 Irish Extension 2022 Final https://xbrl.frc.org.uk/ireland/FRS-102/2022-01-01/ie-FRS-102-2022-01-01.xsd For periods commencing on or after 1 January 2019 Image of Zip file icon

EU IFRS Irish Extension 2022

 Final

https://xbrl.frc.org.uk/ireland/IFRS/2022-01-01/ie-IFRS-2022-01-01.xsd

 For periods commencing on or after 1 January 2018 Image of Zip file icon

FRS 101 Irish Extension

2019

 Final https://xbrl.frc.org.uk/ireland/FRS-101/2019-01-01/ie-FRS-101-2019-01-01.xsd For periods commencing on or after 1 January 2018 Image of Zip file icon

FRS 102 Irish Extension

2019

 Final https://xbrl.frc.org.uk/ireland/FRS-102/2019-01-01/ie-FRS-102-2019-01-01.xsd For periods commencing on or after 1 January 2019 Image of Zip file icon

EU IFRS Irish Extension

2019

 Final https://xbrl.frc.org.uk/ireland/IFRS/2019-01-01/ie-IFRS-2019-01-01.xsd For periods commencing on or after 1 January 2018 Image of Zip file icon
FRS 101 + DPL Final https://raw.githubusercontent.com/revenue-ie/dpl/master/schemas/ct/combined/2017-09-01/IE-FRS-101-IE-DPL-2017-09-01.xsd For periods ending on or after 1 January 2015 Image of Zip file icon [1]
FRS 102 + DPL Final https://raw.githubusercontent.com/revenue-ie/dpl/master/schemas/ct/combined/2017-09-01/IE-FRS-102-IE-DPL-2017-09-01.xsd

For periods ending on or after 1 January 2015

 Image of Zip file icon [1]

EU IFRS + DPL

Final

 https://raw.githubusercontent.com/revenue-ie/dpl/master/schemas/ct/combined/2017-09-01/IE-EU-IFRS-IE-DPL-2017-09-01.xsd For periods ending on or after 1 January 2015 Image of Zip file icon [1]

[1] These zip files contain only the DPL extension. We do not accept iXBRL financial statements that have been tagged using only the DPL extension. This extension must be combined with one of the FRS 101, FRS 102 or EU IFRS taxonomies published in 2016.

You can download those taxonomies below.

Image of Zip file icon  FRS 101, FRS 102 and EU IFRS 2016-12-01

Next: Technical information

Published: 04 November 2024 Print this page

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